Published on 17 Oct 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
A discussion of the changes to the tax treatment of “benefits” provided to employees living away from the usual places of residence on a temporary basis and what it means for both employees and employers.
This paper covers:
- background of the taxation of living away from home fringe benefits
- rationale for changes
- summary of changes
- what does this mean for employees and employers?
Elizma is a Partner in the Deloitte Global Employer Services team and specialises in employment taxes. Elizma has more than 19 years' experience as a Tax Advisor and is also member of the ATO's National Tax Liaison Group FBT Sub-Committee.
- Current at
15 June 2017